If any person desires to claim exemption from any tax levied under this Chapter by virtue of a specific exemption allowed herein, he may be required to furnish the Tax Commissioner a statement under oath setting forth: (a) The character of the business; (b) The provision under which such exemption is claimed; (c) Such additional information as the Tax Commissioner may require or as may be prescribed under the rules and regulations formulated and put into effect under authority of this Chapter; (d) Upon presentation of the foregoing information, or as much of it as may be required, the Tax Commissioner shall determine whether the activity is taxable or exempt from tax; (e) The decision of the Tax Commissioner regarding the taxability of any person or business shall be binding, except:
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(1) When reversed on appeal to the Tax Appeal Board under the same procedure provided for appeal of tax assessments in this Chapter, or; (2) When reversed by a court of competent jurisdiction. SOURCE: GC § 19521.